私立醫院在衛生醫療體系內，扮演重要的角色和功能，衛生署為了改善過去醫療 法對私立醫院所有權屬性定位之不妥，而使醫院面臨經營窘困所衍生之問題可依法得到解決 ，擬將修法建立醫療法人制度。本研究以郵寄問卷調查法調查私立醫院院長對醫療法人制度 的認知，再以 t 檢定、ANOVA 檢定及逐步複迴歸分析影響認知之因素。 結果經因素分析法 發現其認知構面可分為改善醫院整體管理政策、法人化醫院財務管理政策、營利性法人政策 及醫院所有權屬性政策等四個類別。 完成問卷之 104 位醫院院長中，有 82 ％院長贊成實 施醫療法人制度。又認知構面之影響因素經 t 檢定及 ANOVA 檢定分析，結果發現是否贊成 法人制度實施、專任員工數、醫院功能、醫院科別數、每日門診診數、每日平均門診人次、 平均佔床率等項目有差異，而以逐步複迴歸分析，則發現四個構面認知之影響因素為是否贊 成法人制度實施，且贊成者認知高於不贊成者。由上可知，高達 82 ％醫院院長贊成此制度 之實施，且都有相當的認知，故建議政府應積極宣導醫療法人政策規劃內容，醫院更應注意 其未來法規內容是否合理，以縮減雙方歧見順利達到政策目標。

　　　　　Over recent years, Taiwan healthcare delivery has become more and more troubled by the persistent slide into recession of private hospitals. Under this circumstance, Department of Health is undertaking a massive Medical Law amendment to transform private hospital into a vital medical juridical person. But if it is to achieve the transformation needed succeed in today's environment, private hospital superintendents must being make sense with the Medical Juridical Person System. This study aimed to investigate the dimensions and their related factors of private hospital superintendents' knowledge about Medical Juridical Person System. A survey was conducted in nationwide private hospital superintendents. Data were collected from mail questionnaires. Analysis of variance (ANOVA), t-test and stepwise multiple regression analysis were used to determine the association between the variables. The results indicated that the private hospital superintendents' knowledge about Medical Juridical Person System was consisted of four dimensions, there are: (1) improving hospital whole management policy; (2) medical juridical person's financial management policy; (3) forprofit juridical person policy; and (4) hospital ownership policy. In total, 104 superintendents completed the questionnaire during the study period. Eighty-two percent of the superintendents were in agreement with the implementation of medical juridical person system. Run t-test and ANOVA, it was identified that superintendents' knowledge was correlated with the variables such as superintendents' opinion toward the implementation of medical juridical person system, number of hospital employee, hospital function, number of hospital discipline, number of outpatient clinic per day, average outpatient service volume per day and hospital average occupancy rate. Furthermore, the results of stepwise multiple regression analysis revealed that the superintendents' knowledge related factor was superintendents' opinion toward the implementation of medical juridical person system. Finally, the study pointed out that superintendents having a higher understanding of the medical juridical person system appeared significantly to be a better system supporter. The study suggests that the medical juridical person system understanding is a good predator of superintendent support.